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NY L89594




January 11, 2006

CLA2-61-RR:NC:TA:358:L89594

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0070

Ms. Rhoda Salus
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: Classification and country of origin determination for girl’s knitwear; 19 CFR 102.21(c)(2

Dear Ms. Salus:

This is in reply to your letter dated January 5, 2006, which you submitted on behalf of your client, Ocean Sky International, Ltd., in which you requested a classification and country of origin determination for girl’s knitwear that will be imported into the United States. Your samples and their component parts are returned as requested.

FACTS:

Two styles were submitted with the request. Apart from the screen-printing, the items are indistinguishable. The styles are identified as Item No. 3411, Style T2307G0001. The garments are made of 94% cotton, 6% spandex, finely knit jersey fabric. They have tank top styling, including a round neckline, ruffle fabric surrounding the armhole openings, a hemmed bottom, and decorative sequins embroidered to the front panels of the garments. The front panel on one garment features a dancing mermaid and the front panel on the other garment features a dancing Minnie Mouse ©. For ruling purposes it is assumed the items are sized for girls 2-7.

In your letter you state that although the articles will be produced in China and in Malaysia, the countries involved in the production process may change, and you would like the ruling to apply to the processes as described, regardless of the countries in which they are performed. Therefore we have identified the countries as Country “A” (China) and Country “B” (Malaysia).

The manufacturing operations for the garments, according to your submission, are as follows:

The fabric is made
The fabric is cut into component parts
The front panels are screen printed and sequins applied Component parts are packed and shipped to Malaysia for assembly

The component parts are wholly assembled in Malaysia The completed garments are trimmed, tagged The garments are washed, ironed and inspected The garments are packed for export to the U.S.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the tank tops will be 6109.10.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tank tops and similar garments, knitted or crocheted, of cotton, other, other. The general rate of duty is 16.5% ad valorem.

Both styles fall within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states, "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6101 - 6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.

Section 102.21(e) states that the good must be assembled in a single country, territory or insular possession. Accordingly, as the tank tops are wholly assembled in Country “B”, (Malaysia), they satisfy the conditions of the tariff shift and therefore, Section 102.21(c)(2) is applicable.

Accordingly, the country of origin of the girls’ knitted tank tops is Country “B”, (Malaysia).

HOLDING:

The country of origin of the girls’ tank tops, identified as Item No. 3411, Style T2307G0001, is Country “B”, in this instance, Malaysia.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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